Part-time jobs and internships: Legal definition and fundamentals
Part-time jobs and internships are two widespread forms of employment that are of particular importance especially for school pupils, students, and career starters. Both forms are subject to specific employment law, tax, and social security regulations. The following overview provides a comprehensive summary of the legal framework, distinctions, as well as the most important special features of part-time jobs and internships under German law.
1. Part-time jobs – Legal framework
1.1 Definition
A part-time job is an employment activity carried out in addition to a main job, formal education at school or university, or as a part-time occupation. Part-time jobs usually take place outside of regular working hours and serve to generate additional income or to acquire new skills. Often, part-time jobs are exercised as mini-jobs or short-term employment.
1.2 Employment law basics
1.2.1 Working time regulations
Employees are obliged pursuant to the Working Hours Act (ArbZG) to observe the legally permitted maximum working hours. The working hours from main and secondary employment are added together and, as a rule, may not exceed eight hours per day or a maximum of 48 hours per week (§ 3 ArbZG). Exceeding these limits is only permitted under certain conditions and to a limited extent.
1.2.2 Consent of the main employer
There is generally no obligation to inform the main employer about a part-time job unless this is expressly stipulated in the employment contract. However, secondary employment may not affect the main activity adversely or violate non-compete clauses, contractual prohibitions on side jobs, or the Working Hours Act.
1.2.3 Protection of specific groups
School pupils, trainees, and students are subject to special regulations under the Youth Labor Protection Act (JArbSchG) and/or the Working Hours Act and may only exercise part-time jobs within the legal boundaries.
1.3 Social security aspects
1.3.1 Minijob (marginal employment)
A minijob exists if the regular monthly earnings do not exceed the threshold of 538 euros (as of 2024) or if a short-term employment is performed for a maximum of three months or 70 working days in a calendar year. Minijobs are generally exempt from social security contributions for employees (except for pension insurance), while employers pay lump-sum contributions.
1.3.2 Multiple employments
If there are several part-time jobs, the earned income is added together. If the total income exceeds the minijob limit, social security contributions are due.
1.3.3 Main and secondary employment
Social security obligation is linked to the first main employment. Part-time jobs can, under certain conditions, be exempt from insurance if they do not exceed marginal limits and are not all performed for the same employer.
1.4 Tax treatment
1.4.1 Flat-rate wage tax
Minijobs are often subject to flat-rate taxation (usually 2 percent). Those holding several minijobs or exceeding the marginal limit must declare the income as part of their income tax return.
1.4.2 Choice of tax class
For secondary employments exceeding the marginal earnings threshold, the tax class is decisive, which can affect wage amount and year-end additional payments.
2. Internships – Legal classification and requirements
2.1 Differentiation of terms
An internship is a temporary employment relationship primarily serving the acquisition of practical knowledge and skills, and often precedes later employment or training. Internships may be voluntary, mandatory within training programs, or required as compulsory internships.
2.2 Legal structuring of internships
2.2.1 Internship contract
It is recommended to have a written contract for the internship, regulating the essential terms of employment (e.g., job content, start and duration, remuneration, working hours, notice periods). For compulsory internships as part of school, university, or vocational training, it is also important to observe the study, examination, or school regulations.
2.2.2 Minimum wage requirement
The statutory minimum wage, in principle, also applies to interns. However, exceptions exist:
- Compulsory internships as part of school, vocational training, or university are exempt from the minimum wage.
- Voluntary internships of up to three months for orientation prior to commencement of vocational training or academic studies are also exempt.
- For voluntary internships lasting over three months and voluntary internships during studies, there is a right to minimum wage (as of 2024: 12.41 euros per hour).
2.2.3 Further employment law regulations
Interns are subject to employment protection provisions as far as these apply to employees, for example regarding working time, occupational safety, and maternity protection.
2.3 Social security classification
2.3.1 Compulsory internship
For a compulsory internship as part of a school, training, or study regulation, there is generally exemption from health, nursing care, pension, and unemployment insurance. Exceptions apply to remunerated internships, where social insurance liability may arise in individual cases.
2.3.2 Voluntary internship
General social security regulations apply to voluntary internships. Depending on working time and remuneration, an insurance obligation arises similar to a regular employment relationship. For marginal internships (below the marginal threshold), the minijob rule applies.
2.4 Tax aspects
The taxation of internship remuneration is subject to the same requirements as regular employment income. If the remuneration exceeds the minijob threshold, wage tax may be due. Interns with multiple employments must take total earnings into account.
3. Standard provisions, particularities, and obligations
3.1 Employment law protection rules
Both part-time jobs and internships are subject to rules on minimum vacation, continued remuneration in the event of illness, and protection provisions as per the Federal Leave Act, Continued Remuneration Act, and Working Hours Act.
3.2 Particularities for minors
Special provisions of the Youth Labor Protection Act apply to those under 18. These include restrictions on working hours, rest periods, types of work, and break arrangements.
3.3 Accident insurance
Both in part-time jobs and internships, insurance coverage exists through statutory accident insurance. The contributions are usually paid by the employer or the internship provider.
3.4 Notification and reporting obligations
Employees in main employment are obliged to notify their primary employer about taking up part-time jobs if required by their employment contract or if there is a risk of negatively affecting the main job. This especially applies in cases of competition or conflict of interest.
4. Conclusion
Part-time jobs and internships are important forms of employment and qualification in German working life. The legal framework is complex and primarily consists of employment, tax, and social security law. A careful examination of individual circumstances is advisable to properly consider employment law, tax, and social security consequences and to avoid legal pitfalls.
Sources:
- Working Hours Act (ArbZG)
- Minimum Wage Act (MiLoG)
- Social Code (SGB)
- Federal Leave Act (BUrlG)
- Continued Remuneration Act (EFZG)
- Youth Labor Protection Act (JArbSchG)
- Statutory accident insurance
- Minijob-Zentrale
(All details without guarantee for completeness and accuracy; current, individual regulations and exceptions must always be checked.)
Frequently Asked Questions
When is an employment relationship regarded as a part-time job from a legal perspective?
An employment relationship is considered a part-time job when the employee undertakes an additional paid activity alongside their main employment that is not performed as a primary occupation. Legally, it is especially important to note that part-time jobs are generally permitted as long as there are no statutory prohibitions (e.g., competing activities or violations of the Working Hours Act) and no clauses in the main employment contract prohibit it. Employees often need to inform their employer about a part-time job, especially if a conflict of interest exists or the side job could impair performance in the main job. In addition, the total weekly working hours from both activities may not, as a rule, exceed 48 hours (Working Hours Act). Social security and tax reporting requirements must also be observed, especially if the part-time job causes the marginal earnings limit to be exceeded.
Do part-time jobs or internships have to be reported to the main employer?
Whether part-time jobs or internships must be reported to the main employer depends on the respective employment contract and legal provisions. Essentially, there is no general statutory obligation to report part-time jobs or internships. Nevertheless, many employment contracts contain clauses that require notification of secondary activities. This obligation serves to protect the employer’s legitimate interests, e.g., regarding competition bans, confidentiality interests, and compliance with working time provisions. For civil servants and public sector employees, there is an explicit reporting and, if necessary, approval requirement in accordance with civil service law or collective agreements. Breaches of these obligations can lead to employment consequences, such as warnings or, in extreme cases, termination.
How are part-time jobs and internships assessed in terms of social security?
In terms of social security law, part-time jobs and internships are differentiated according to type (marginal, short-term, subject to social security). A mini-job (up to 538 euros monthly, as of 2024) is generally exempt from health, nursing care, and unemployment insurance for the employee, unless the employee voluntarily opts in for pension insurance. For multiple employment relationships, the respective earnings are combined; if the total income exceeds the marginal earnings threshold, insurance liability may arise. For compulsory internships as part of training, students are generally exempt from social security contributions; voluntary internships, however, are to be assessed as regular employment and are subject to social security, provided earnings exceed the marginal earnings limit. The employer is obliged to report the employment properly to the social security agencies.
What are the statutory maximum working time limits for part-time jobs and internships?
The provisions of the Working Hours Act (ArbZG) apply to part-time jobs and internships. Accordingly, the daily working time of eight hours (Monday to Saturday) in an employment relationship must generally not be exceeded, and a maximum of ten hours only if, within six calendar months or 24 weeks, an average of eight working hours per day is not exceeded. The total sum of all employment relationships is considered. Break times (at least 30 minutes after six hours of work) and minimum rest periods (eleven hours between two working days) must also be observed. For young people in part-time jobs or internships, the stricter regulations of the Youth Labor Protection Act (JArbSchG) apply.
What tax aspects must be considered for part-time jobs and internships?
Part-time jobs are generally subject to taxation in Germany. Marginal employment (mini-jobs) is usually taxed at a flat rate of 2%. If there are several mini-jobs or if a part-time job is carried out as a secondary employment (tax class VI), taxation is based on the individual tax rate. Internships are treated for tax purposes like regular employment relationships, provided they are paid. If taxable income is generated from part-time jobs or internships in a calendar year, these may exceed the annual tax allowances and must be declared in the income tax return. Students may claim certain allowances and work-related expenses, for example for an internship during studies.
Are there special protection regulations for minors in part-time jobs and internships?
Children and adolescents are particularly protected by the Youth Labor Protection Act (JArbSchG). Children under 15 are generally not allowed to be employed; exceptions exist, e.g., for holiday jobs from age 13 with the consent of the legal guardians and a maximum of two hours daily (light work). Adolescents between 15 and 18 may work a maximum of eight hours daily and 40 hours weekly, but not at night, on weekends, or public holidays (with exceptions, e.g., in the hospitality or health industries). These provisions also apply to internships. Compliance is monitored by supervisory authorities, and violations may result in fines.
What notice periods apply to part-time jobs and internships?
The statutory notice periods for part-time jobs and internships are generally set out in § 622 BGB: During the probationary period, the employment relationship can be terminated with two weeks’ notice; after that, the regular notice period is four weeks to the 15th or the end of a calendar month. For internship relationships agreed for a fixed term as part of training or studies, ordinary termination is usually excluded unless an explicit termination option is included in the contract. In case of serious breaches, immediate termination pursuant to § 626 BGB may occur. Shorter or longer periods may apply if such are agreed in the employment or internship contract or if collective agreements apply.
What special regulations apply for working students in part-time jobs or internships?
Special social security regulations apply to working students. During the semester (if they work no more than 20 hours per week during lecture periods), they are exempt from health, nursing care, and unemployment insurance (the so-called working student privileges), but are subject to pension insurance. If the 20-hour limit is exceeded or if the work takes place at night, on weekends, or during semester breaks, exceptions may apply and insurance obligations may arise. Under labor law, working students must be treated like regular employees and are entitled to vacation and continued payment of wages in the event of illness. For internships that are mandatory parts of a degree program, further exceptions apply in social security. Working student contracts should explicitly regulate compliance with the respective requirements.